Withholding threshold for accumulated employee balances increased, exempting smaller payouts from tax deduction under amended provision. Amendment increases the withholding threshold under section 192A so that no deduction of income-tax is required where the amount of accumulated balance credited or paid to an employee in a financial year does not exceed the raised threshold; the change operates prospectively from the stated commencement date, expanding the class of smaller accumulated payouts exempt from tax deduction at source.